﻿<style type="text/css">
div{ width: 100px; height: 50px; line-height: 50px; text-align: center; color: #fff; }
</style>
<div style="background: blue">A</div>
<div style="background: red; position: relative; top: 100px; left: 100px;">B</div>
<div style="background: green">C</div>